Pursuant to the "Regulation on the Procedures and Principles of Occupational Health and Safety Training for Employees", published in the Official Gazette dated April 2, 2026, and numbered 33212, new standards and technical requirements for occupational health and safety (OHS) training to be provided to employees have entered into force.

With the "Regulation on Amendments to the Regulation on the Procedures and Principles of Occupational Health and Safety Training for Employees" published in the Official Gazette No. 32832 on March 5, 2025, significant changes have been made to allow occupational health and safety training to be conducted via distance learning.

Within this scope;

With the regulation made in the Income Tax Law General Communiqué No. 328 published in the Official Gazette dated October 17, 2024 and numbered 32695, the limit of 500 TRY in housing lease payments has been abolished and it is obligatory to certify all lease payments with documents issued by banks or post offices.

Collections and payments made by lessors and lessees of residential and business premises through court and execution or in kind regarding the rental fee are not within the scope of the obligation to certify.

The regulation made with the Communiqué is as follows:

In the concrete case, which is subject of the decision of the 12th Criminal Department of the Court of Appeal with Basic 2020/1413, Dated November 17, 2021 and Decision numbered 2021/8051,it has been determined that the employee who lost his life due to a work accident worked as an electrician in the electrical work included in the dangerous work class, but he did not have a diploma or vocational education document related to electrical work. Since this situation is prohibited in the Occupational Health and Safety Law and the employer does not fulfill its obligations listed in Occupational Health and Safety Law, the Court of Appeal decided that the crime of killing by gross negligence was committed against employee.

REVIEWING OF THE DECISION

In the Occupational Health and Safety Law (in Turkish) ("Law"), some jobs are separated from others and classified as dangerous and very dangerous jobs. The main reason for this distinction is to keep the employer's supervision and control obligation at the highest level and the minimize both the degree of damage and the number of work accidents that may occur with it.